A conventionally known retractable vehicle seat has a housing mechanism that is capable of retracting the seat by flipping up the whole seat toward a vehicle interior side wall after a seat back is folded back forwards. For example, a retractable vehicle seat is taught by Japanese Laid-Open Patent Publication No. 9-2119_described below. In the seat, an outer side portion of a seat cushion constituting a rear seat is rotatably hinge-connected to a vehicle wall portion via a link, so that the rear seat can be retracted in a vehicle interior side wall by flipping up the whole rear seat from a vehicle floor about a hinge point.